When the Giants' defense looked into the mirror Sunday night, it didn't like what it saw.

After letting the Eagles run roughshod over them for a 45-38 win at Giants Stadium, from bottom to top, there was no one else to blame.

"We shouldn't lose games, when your offense scores 38 points, flat out that's what it is, the defense didn't do anything to help us win this football game," defensive end Justin Tuck said. "That's me included."

For the third time this season, the Giants' struggling defense gave up more than 40 points, and the Eagles, who beat Big Blue, 40-17 in Philly on Nov. 1, have done it twice.

While the Giants were able to contain the Eagles' running game (24 attempts for 77 yards), they could not stop the pass, or get any pressure on Eagles quarterback Donovan McNabb, who completed 17 of 26 passes for 275 yards and two touchdowns.

They also could not slow down wide receiver DeSean Jackson. Jackson burned the Giants' defense for a 60-yard scoring pass play in the third quarter just 15 seconds after the Giants had fought back and taken a 31-30 lead on Domenik Hixon's 61-yard catch and run.

"Anytime you give up plays like that it hurts," defensive end Osi Umenyiora said. "You play well and play well, you stop them and stop them and then you give up a big play. That was a bad one. We've gotta find a way to fix it."

Umenyiora said that fix has to start at top.

"I guess that's what the defensive coordinator's job is," Umenyiora said, referring to Bill Sheridan. "We have to find a way to do it, I don't think it's a lack of effort. Guys are playing hard, fighting. Some reason when it's time to make a critical play its we just not able to do it.

"I think he put us in the right situations," Umenyiora said. "It's a combination of things I am not at liberty to go into right now."

Corner back Corey Webster said that it has to be a collaborative effort.

"It's hand in hand," Webster asked, "Players and coaches have to fix this."

Kiwanuka said that it cannot be blamed on Sheridan.

"We still have a lot to play for, we understand he's a great coach, he knows football," Kiwanuka said of the defensive coordinator. "I will say that over and over again, he understands X's and O's and we have to be able to play, if not for ourselves, then for him, because he's given us the opportunity to do something."